# 地方税法 / Local Tax Act — 第六十六条 (Supplementary Provisions, Article 66)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六十六条 (Supplementary Provisions, Article 66)（検討） — address `suppl-4061-56/art-66`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-66
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-66
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第六十六条（検討） — Review
caption: machine translation, not official
suppl-4061-56/art-66 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-66 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-66
**第一項** 医療保険各法による医療保険制度及び老人保健法による老人保健制度については、この法律の施行後三年を目途として、これらの制度の目的を踏まえ、この法律の施行後におけるこれらの制度の実施状況、国民医療費の動向、社会経済情勢の推移等を勘案し、入院時食事療養費に係る患者負担の在り方を含め、給付及び費用負担の在り方等に関して検討が加えられるべきものとする。
suppl-4061-56/art-66/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-56/art-66/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-66/par-1
With regard to the medical insurance system under the individual medical insurance Acts and the health service system for the elderly under the Act on Health and Medical Services for the Elderly, a review is to be made, with a view to doing so within three years after this Act comes into effect, in light of the purposes of those systems and taking into account the status of the implementation of those systems after this Act comes into effect, trends in national medical expenses, changes in the socioeconomic situation, etc., concerning the manner of benefits and cost sharing, etc., including the manner of patient burden pertaining to expenses for dietary treatment for inpatients.
machine translation, not official
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-256, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27